In the Carter Company, There Are 15,000 Units in Beginning

question 55

Multiple Choice

In the Carter Company, there are 15,000 units in beginning Work in Process, 30,000 units started into production, and 7,000 units in ending Work in Process 60% completed.How many physical units are to be accounted for?

• A)45,000
• B)38,000
• C)52,000
• D)27,000

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Definitions:

Actual Hours (AH)

The real number of hours worked or required to complete a specific task or project, as opposed to estimated or planned hours.

Standard Hours (SH)

Standard Hours (SH) refer to the estimated time considered necessary to perform a task or produce a good under normal conditions, used for planning and efficiency analysis.

Materials Price Variance

The difference between the actual cost of materials used in production and the standard cost of those materials.

Attainable Standard

A performance measure based on achievable levels of efficiency and effectiveness under current conditions.